27 C.F.R. § 70.264 Time return deemed filed and tax considered paid.
Title 27 - Alcohol, Tobacco Products and Firearms
For purposes of section 6511 of the Internal Revenue Code, a return filed before the last day prescribed by law or regulations for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b) (2) and (c), payment of any portion of the tax made before the last day prescribed for payment shall be considered made on such last day. An extension of time for filing a return or for paying any tax shall not be given any effect in determining under this section the last day prescribed for filing a return or paying any tax. (26 U.S.C. 6513) [T.D. ATF–251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF–301, 55 FR 47606, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart D—Collection of Excise and Special (Occupational) Tax
Limitations
§ 70.264 Time return deemed filed and tax considered paid.
